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Dwelling House Relief. This is a relief, from inheritance tax (CAT) that applies to a dwelling house. A dwellinghouse is defined as a building or part of a building which is used as a dwelling.The dwelling house relief applies only to the part of the building used as a dwelling and includes grounds up to one acre.The relief is a full relief from inheritance tax, if the relief applies. dwellinghouse is defined as a building or part of a building which is used as a dwelling. The dwelling house relief applies only to the part of the building used as a dwelling and includes grounds up to one acre.
Definition of dwelling house. : a house or sometimes part of a house that is occupied as a residence in distinction from a store, office, or other building and that may legally include associated or connected buildings within the same curtilage.